浅谈增值税征管模式下营改增企业税务内部控制的改进--以中石油管道建设企业为例

• 作 者: 王声吉
• 机 构: 中国石油天然气管道第二工程公司,
• 出 处: 财经界(学术版)
• 发表日期: 2016年15期
• 关键词: “营改增” 中石油管道建设企业 影响 应对策略

石油企业一直是我国能源类企业的核心组成部分,牵涉到国家能源安全和经济发展水平,而管道建设企业则是石油运输过程中不可或缺的一部分。因此,实施营业税改增值税,势必会对管道建设类企业产生深远的影响。本文以中石油管道建设企业为研究对象,旨在分析在“营改增”背景之下,石油管道建设类企业受到的影响,并在文章中提出管道建设企业应对“营改增”的策略和措施。

Oil companies have always been a core component of China’s energy-related enterprises, involving the country’s energy security and economic development level, while pipeline construction companies are an integral part of the oil transportation process. Therefore, the implementation of business tax reform VAT will inevitably have a profound impact on pipeline construction enterprises. In this paper, CNPC pipeline construction enterprises as the research object, aimed at analyzing the impact of the “oil and gas pipelines” under the background of “business reform and increase ”, and in the article proposed pipeline construction enterprises to respond Strategies and measures.